Key Clarifications:

Extruded/Expanded Savoury Food Products:

Extruded or expanded savoury or salted products (other than unfried or uncooked snack pellets) are classified under HS 1905 90 30 and attract 12% GST.
Unfried or uncooked snack pellets continue to attract 5% GST.

Roof Mounted Package Unit (RMPU) Air Conditioning Machines for Railways:

RMPU air conditioning machines for railways are classified under HS 8415 and attract 28% GST.

Car and Motorcycle Seats:

Seats for two-wheelers are classified under HS 8714 and attract 28% GST. Car seats are classified under HS 9401 and now attract 28% GST, effective from 10.10.2024.